Election participants are required to disclose details of various financial transactions. Full details of disclosure requirements are available in the handbooks listed below. All returns are made available for public inspection.

The following participants are required to provide returns annually:

• parties
• MLAs
• associated entities
• donors

The following participants are required to provide returns after each election:

• candidates
• parties
• donors
• broadcasters and publishers
• political participants that incure election related expenditure and/or receive donations for the purpose of incurring election related expenditure.